Form ARB-M6 "Municipal Act Application/Appeal - Limitation of Taxes" - Ontario, Canada

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Tribunals Ontario
Assessment Review Board, 15 Grosvenor Street, Ground Floor, Toronto, Ontario M7A 2G6
Website: www.tribunalsontario.ca/arb/ Email: arb.registrar@ontario.ca
MUNICIPAL ACT APPLICATION/APPEAL – LIMITATION OF TAXES
Form and Instruction for filing a Municipal Act, 2001 application/appeal with the Assessment Review Board and information
on how to prepare for your hearing event.
Please note: This form is for Municipal Act applications/appeals – Limitation of Taxes only. Do not use this form to file assessment complaints
(sections 33, 34 or 40 of the Assessment Act). Do not use this form for any other applications, appeals and/or complaints under the Municipal Act,
2001. Different forms are available to file the other applications, appeals and complaints. Issues of tax exemption can only be addressed by the
Superior Court of Justice.
Before Filing: Please contact the municipality where the property is located for information regarding the tax account and the
application/appeal process. The ARB can only accept applications under section 334 where the municipality has passed a by-law that
gives the ARB the same authority as municipal council to decide on Municipal Act applications. Before filing with the ARB, please
ensure that the municipality has passed such a by-law. Under section 334*, it is possible to file an appeal with the ARB when council
fails to make a decision about your application by the legislated deadline.
Required Filing Fee: $25.00 for each appeal. Your application/appeal will not be accepted without the required filing fee.
Filing Deadline: Filing deadlines are established by legislation and cannot be waived by the ARB. Filing deadlines depend on the
type of application or appeal you are making.
Important: Please attach to your appeal a copy of the supporting document requested in Part 2 of the appeal form. The ARB cannot
determine if your appeal has been filed on time without the supporting document.
Accessibility: We are committed to providing services as set out in the Accessibility for Ontarians with Disabilities Act, 2005. If you have
any accessibility needs, please contact the Board as soon as possible.
These descriptions are summarized – please refer to the Municipal Act, 2001.
SECTION NUMBER AND APPLICATION/APPEAL REASON
FILING DEADLINE
Overcharge in calculating taxes by reason of a gross or
File by February 28 of the year after the year for which the application is
334
manifest error.
being made.
Appeal a decision that the municipal council made on
334*
your application under section 334.
File within 35 days after council makes its decision.
File by October 21 of the year after the year for which the application was
Municipality failed to make its decision on your
made, if council fails to make its decision by September 30 of the year after
334*
application under section 334.
the year for which the application was made.
Appeal a decision that the municipal council made on a
File within 35 days after council makes its decision.
337*
337 application by Treasurer to increase your taxes.
* The asterisk is used for ARB purposes only.
Each taxation year is considered a separate application/appeal. A separate form must be submitted to the ARB for each taxation year.
Instructions for filing a Municipal Act, 2001 application/appeal with the Assessment Review Board
Part 1: Property Information
Please refer to your municipal property tax bill or property assessment notice when completing this section.
Roll Number:
The roll number is a 19-digit number assigned to each property. Please ensure that this number is
accurately recorded on each page of the appeal form.
Street Address and
Property Description:
Enter the municipal address of the property for which you are filing a Municipal Act application/appeal.
Municipality:
Note the city, town or village in which the property is located.
Preferred Language:
Check the appropriate box indicating your language preference for receiving ARB services, including
hearings, notices and other public information materials.
ARB-M6 – June 2021
Page 1 of 3
Tribunals Ontario
Assessment Review Board, 15 Grosvenor Street, Ground Floor, Toronto, Ontario M7A 2G6
Website: www.tribunalsontario.ca/arb/ Email: arb.registrar@ontario.ca
MUNICIPAL ACT APPLICATION/APPEAL – LIMITATION OF TAXES
Form and Instruction for filing a Municipal Act, 2001 application/appeal with the Assessment Review Board and information
on how to prepare for your hearing event.
Please note: This form is for Municipal Act applications/appeals – Limitation of Taxes only. Do not use this form to file assessment complaints
(sections 33, 34 or 40 of the Assessment Act). Do not use this form for any other applications, appeals and/or complaints under the Municipal Act,
2001. Different forms are available to file the other applications, appeals and complaints. Issues of tax exemption can only be addressed by the
Superior Court of Justice.
Before Filing: Please contact the municipality where the property is located for information regarding the tax account and the
application/appeal process. The ARB can only accept applications under section 334 where the municipality has passed a by-law that
gives the ARB the same authority as municipal council to decide on Municipal Act applications. Before filing with the ARB, please
ensure that the municipality has passed such a by-law. Under section 334*, it is possible to file an appeal with the ARB when council
fails to make a decision about your application by the legislated deadline.
Required Filing Fee: $25.00 for each appeal. Your application/appeal will not be accepted without the required filing fee.
Filing Deadline: Filing deadlines are established by legislation and cannot be waived by the ARB. Filing deadlines depend on the
type of application or appeal you are making.
Important: Please attach to your appeal a copy of the supporting document requested in Part 2 of the appeal form. The ARB cannot
determine if your appeal has been filed on time without the supporting document.
Accessibility: We are committed to providing services as set out in the Accessibility for Ontarians with Disabilities Act, 2005. If you have
any accessibility needs, please contact the Board as soon as possible.
These descriptions are summarized – please refer to the Municipal Act, 2001.
SECTION NUMBER AND APPLICATION/APPEAL REASON
FILING DEADLINE
Overcharge in calculating taxes by reason of a gross or
File by February 28 of the year after the year for which the application is
334
manifest error.
being made.
Appeal a decision that the municipal council made on
334*
your application under section 334.
File within 35 days after council makes its decision.
File by October 21 of the year after the year for which the application was
Municipality failed to make its decision on your
made, if council fails to make its decision by September 30 of the year after
334*
application under section 334.
the year for which the application was made.
Appeal a decision that the municipal council made on a
File within 35 days after council makes its decision.
337*
337 application by Treasurer to increase your taxes.
* The asterisk is used for ARB purposes only.
Each taxation year is considered a separate application/appeal. A separate form must be submitted to the ARB for each taxation year.
Instructions for filing a Municipal Act, 2001 application/appeal with the Assessment Review Board
Part 1: Property Information
Please refer to your municipal property tax bill or property assessment notice when completing this section.
Roll Number:
The roll number is a 19-digit number assigned to each property. Please ensure that this number is
accurately recorded on each page of the appeal form.
Street Address and
Property Description:
Enter the municipal address of the property for which you are filing a Municipal Act application/appeal.
Municipality:
Note the city, town or village in which the property is located.
Preferred Language:
Check the appropriate box indicating your language preference for receiving ARB services, including
hearings, notices and other public information materials.
ARB-M6 – June 2021
Page 1 of 3
Part 2: Application/Appeal Information
Application/Appeal
Reason:
Check the appropriate box to indicate the reason for your application/appeal. Check only one box.
Continue moving to the right along the same row to complete the application/appeal.
Taxation Year:
Write in the taxation year that is the subject of your application/appeal.
Supporting Documents: Supporting documents are required by the Assessment Review Board to determine if your Municipal Act
appeal has been filed within legislated deadlines. Check the appropriate box to indicate you have attached
a copy of the supporting document to the appeal form.
If you do not have a copy of your supporting document, do not wait to file the appeal. Filing deadlines are
established by legislation and cannot be waived. If you do not submit the required document with your
appeal, the ARB will send you an Acknowledgement Letter requesting a copy of the required document.
Filing Deadline:
This is the last day a Municipal Act application/appeal can be filed with the Assessment Review Board.
Filing deadlines are established by legislation and cannot be waived. Filing deadlines are not the
same for all section numbers. It is important that you file your Municipal Act application/appeal by the
deadline indicated for the section number. It will not be accepted after the deadline has passed.
Part 3: Applicant/Appellant Information
Representative:
Check the appropriate box to indicate if you have a representative to act on your behalf with regard to this
application/appeal. If you have a representative, please complete Parts 3 and 4 of the form.
Owner:
Check the appropriate box to indicate if you are the owner of the property.
Contact Information:
Provide your contact information including name, address and telephone number(s).
You must notify the Assessment Review Board in writing of any change of address or telephone number.
Personal information requested on this form is collected under the various sections of the Municipal Act, 2001. All of the
information related to the appeal including your Name and Contact information will be shared with the public and used for the
purposes of the ARB business and the resolution of the appeals. Information about the ARB can be found at
www.tribunalsontario.ca/arb/
Part 4: Representative Authorization
If you have chosen someone to act on your behalf, please provide their name, address, telephone number, fax number and e-mail
address. You will need to sign this section and provide your representative with a copy of the form. If you provided a letter or another
form of written authorization for your representative, please make sure the representative checked the box in this section confirming he or
she received your written authorization.
Part 5: How to File an Application/Appeal
You can file your application/appeal in a number of ways. Please choose only ONE of the following filing options:
Mail it to:
Assessment Review Board, 15 Grosvenor Street, Ground Floor, Toronto, Ontario M7A 2G6
Email it to:
arb.registrar@ontario.ca
(Do NOT include credit card information)
Please file only ONCE. If you are unsure that your filing attempt was successful and resubmit, please mark any other submissions COPY
to avoid duplicate charges.
You will receive an Acknowledgement Letter by mail once your application/appeal has been received by the ARB, followed by a Notice of
Hearing once your hearing has been scheduled.
Please note: Once you have filed your Municipal Act application/appeal, any additional correspondence with the ARB should be copied
to all parties as well.
ARB-M6 – June 2021
Page 2 of 3
Part 6: Required Filing Fee
If you are mailing this Municipal Act application/appeal, fill in the amount of the total fee submitted in the space provided.
To pay by certified cheque or money order, you must send your appeal first by email and you will then receive an
acknowledgement of the fee amount you must pay. Certified Cheques and money orders must be made payable to the
Minister of Finance. Write the roll number on the front of the cheque or money order. Please do not mail cash. Please note
that if a financial institution returns your cheque, an administration fee of $35 will apply.
If you are emailing this Municipal Act application/appeal, the Board will be in touch to set up payment. Please do
not send full credit card information requested by email as the Board will not accept.
The filing fee is non-refundable. You will receive an Acknowledgement Letter in the mail once your application/appeal has been
received, followed by a Notice of Hearing when your hearing has been scheduled.
The information you fill in under Required Filing Fee is confidential. It will only be used to process your application/appeal
and will not be placed on file.
For further information visit us online at www.tribunalsontario.ca/arb/.
How to Prepare for Your Hearing Event
1.
Gather the information you require to support your case, including:
your initial application to the municipal council and any decision of the municipal council (if you are appealing a decision of
municipal council);
your property tax bill;
any factual information, including documents that you require to support your case.
2.
Contact the municipality to discuss your case.
3.
Consider how you will present your case to the Board.
Decide which documents you will provide to the Board at the hearing.
Bring photocopies to the hearing of any documents you would like the Board to consider in support of your case. We
suggest three copies of each document: one for the Board, one for the municipality, and one for you.
Decide whether you will require any witnesses other than yourself to give evidence at the hearing.
Contact your witnesses once you receive the Notice of Hearing to inform them of the hearing date, time and location.
If necessary, you can obtain a Summons to Witness from the Board’s Registrar.
Consider whether there is any need for parties to exchange documents prior to the hearing.
Request from the municipality copies of any documents they will be relying on to support their position.
Prior to the hearing, consider providing the municipality with copies of the documents that you will be relying on at the
hearing.
At this point, please remove the instructions (pages 1, 2 & 3) from the following application/appeal form
and keep the information on how prepare for your hearing event.
ARB-M6 – June 2021
Page 3 of 3
MUNICIPAL ACT APPLICATION/APPEAL – LIMITATION OF TAXES
Application/appeal #
Tribunals Ontario
Assessment Review Board, 15 Grosvenor Street, Ground Floor,
Receipt #
Toronto, Ontario M7A 2G6
Website: www.tribunalsontario.ca/arb/ Email: arb.registrar@ontario.ca
Date Stamp
Please note: This form is for Municipal Act applications/appeals – Limitation of Taxes only. Do not use this form
to file assessment complaints (sections 33, 34 or 40 of the Assessment Act). Do not use this form for any other
applications, appeals and/or complaints under the Municipal Act, 2001. Different forms are available to file the
other applications, appeals and complaints. Issues of tax exemption can only be addressed by the Superior
Court of Justice.
Before Filing: Please contact the municipality where the property is located for information regarding the
tax account and the application/appeal process. The Assessment Review Board (ARB) can only accept
applications under section 334 where the municipality has passed a by-law that gives the ARB the same
authority as municipal council to decide on Municipal Act applications. Before filing with the ARB, please
ensure that the municipality has passed such a by-law. Under section 334*, it is possible to file an appeal
For office use only
with the ARB when council fails to make a decision about your application by the legislated deadline.
Required Filing Fee: $25.00 for each appeal. Your application/appeal will not be accepted without the required filing fee.
Filing Deadline: Filing deadlines are established by legislation and cannot be waived by the ARB. Filing deadlines depend on the type
of application or appeal you are making. Please see Part 2 for the filing deadline.
Important: Please attach to your appeal a copy of the supporting document requested in Part 2. The ARB cannot determine if your
appeal has been filed on time without the supporting document.
Accessibility: We are committed to providing services as set out in the Accessibility for Ontarians with Disabilities Act, 2005. If you
have any accessibility needs, please contact the Board as soon as possible.
Part 1: Property Information (Please print clearly)
Roll number:
*PLEASE copy this roll number in the space provided at the top of every page of this form*
Street address: ____________________________________________________________________________________________
Municipality: ______________________________________________________________________________________________
Please choose preferred language:
English
French
Part 2: Application/Appeal Information
These descriptions are summarized – please refer to the Municipal Act, 2001.
PLEASE CHECK ONLY ONE REASON FOR
TAX YEAR
SUPPORTING DOCUMENT(S)
YOUR APPLICATION/APPEAL
YOU ARE
YOU MUST ATTACH TO THIS
FILING DEADLINE
APPEALING
APPLICATION/APPEAL FORM
Application: section 334
Overcharge in calculating taxes by reason of a
File by February 28 of the year after the
gross or manifest error.
___________
None
year for which the application is being
The municipality has passed a by-law
made.
delegating these applications to the ARB.
If not, apply to the municipality instead.
OR
Attach a copy of the decision you
File within 35 days after council makes
Appeal: section 334*
___________
received from the municipality.
its decision.
Appeal a decision that the municipal council made
I have attached a copy.
on your application under section 334.
OR
Attach a copy of the application
File by October 21 of the year after the
Appeal: section 334*
you made to the municipality.
year for which the application was
Municipality failed to make its decision on your
___________
made, if council fails to make its
application under section 334.
decision by September 30 of the year
I have attached a copy.
after the year for which the application
was made.
OR
Attach a copy of the decision you
File within 35 days after council makes
Appeal: section 337*
received from the municipality.
its decision.
Appeal a decision that the municipal council made
___________
I have attached a copy.
on a 337 application by Treasurer to increase
your taxes.
ARB-M6 – June 2021
Page 1 of 3
Roll Number:
Part 3: Applicant/Appellant Information
Do you have a representative?
Yes
No
If yes, complete Parts 3 & 4.
Are you the owner of the property?
Yes
No
Last name: ______________________________________First name:__________________________________________________
Company name (if applicable):_________________________________________________________________________________
Mailing address: _____________________________________________________________________________________________
Street address
Apt/Suite/Unit#
City
_____________________________________________________________________________________________
Province
Country (if not Canada)
Postal Code
Business/other telephone #:________________________Home telephone #: ___________________________________________
Fax #:__________________________________________ E-mail address: ______________________________________________
Applicant/Appellant signature:__________________________________________________________________________________
Please note: You must notify the Assessment Review Board in writing of any change of address or telephone number.
Personal information requested on this form is collected under the various sections of the Municipal Act, 2001. All of the
information related to the appeal including your Name and Contact information will be shared with the public and used for the
purposes of the ARB business and the resolution of the appeals. Information about the ARB can be found at
www.tribunalsontario.ca/arb/
Part 4: Representative Authorization
I hereby authorize the named company and/or individual(s) to represent me:
Company name: ____________________________________________________________________________________________
Last name: _______________________________________First name: _________________________________________________
Mailing address: ____________________________________________________________________________________________
Street address
Apt/Suite/Unit#
City
____________________________________________________________________________________________
Province
Country (if not Canada)
Postal Code
Telephone #: ____________________________________Fax #: ______________________________________________________
E-mail address: _____________________________________________________________________________________________
Applicant/Appellant signature: _________________________________________________________________________________
Representatives who are NOT legal counsel must confirm that they have written authorization by checking the box below.
I certify that I have written authorization from the complainant to act as a representative with respect to this complaint on his or her
behalf and I understand that I may be asked to produce this authorization at any time.
Note: Anyone in Ontario providing legal services requires a licence, unless the group or individual is not captured by the Law
Society Act or is exempt by a Law Society by-law. By-law 4 exempts persons who are not in the business of providing legal
services and occasionally provide assistance to a friend or relative for no fee. For information on licensing please refer to the
Law Society of Ontario’s website www.lso.ca or call 416-947-3315 or 1-800-668-7380.
ARB-M6 – June 2021
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